Finland Posts Revised Synthesized Text of DTA With Mexico in English, Finnish, Swedish

The Finnish Government Jan. 15 posted online a revised synthesized text, in English, Finnish, and Swedish, of the 1997 DTA with Mexico and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force July 1, 2023. The MLI applies from: 1) Jan. 1 for withholding taxes; and 2) taxable periods beginning on or after Jan. 1 for all other taxes. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [Finland, Government Legal Database, 01/15/24]

Reference: View Updated Synthesized Text of Finland-Mexico ...